P$16\mathrm{.}41193,4,1P$ Rivera Company has several processing departments. Costs to be accounted for in the

Assembly Department for November $2022$ totaled $$2,280,000$ as follows.

Asergn costs and prepare production

cost report.

Production records show that $35,000$ units were in beginning work in process $30\%$ complete as to conver$-$

sion costs, $660,000$ units were started into production, and $25,000$ units were in ending work in process

$40\%$ complete as to conversion costs. Materials are added at the beginning of each process, and conver$-$

sion costs are incurred uniformly throughout the process.

Instructions

a$.$ Determine the equivalent units of prodilition and the unit production costs for the Assembly

Department.

b$.$ Determine the assignment of costs to goods completed and transferred out and to work in process

for November.

b$.$ Completed and

transferred out $$2,211$

Ending WIP $,$$$\mathrm{.}69,$

c$.$ Prepare a production cost report for the Assembly Department for November $2022.$